This math topic focuses on understanding and converting percentages into equivalent fractions. Specifically, it involves setting up the part and whole correctly in equations derived from real-world scenarios to find unknown values such as the total number, percentages, or specific parts. Each problem provides a statement (e.g., "8 is 20% of what total number?"), and learners need to identify the correct fraction structure representation with given parts and wholes. The problems range in complexity and help learners visualize and solve percentage problems systematically.